be reared tam for tar purposes. Clients should refer to the aprfictle tar reporting forms they recent. from 185 annualy, such as the Forms 1099 and the FOY& 480, fa lax reporting information 11 IS the PraCtICe of 1185 to hie the asph(atie ta. reporting forms math the U5 mterrol Revenue Senice and PR T«asury